Research approval under section 35: tax-deduction eligibility for donations to approved institutions, subject to audit and reporting conditions. Approval is granted to International Institute of Biotechnology and Toxicology as an institution partly engaged in research for purposes of section 35(1)(ii) read with Rules 5C and 5E, conditional on using received sums exclusively for scientific research carried out by faculty or enrolled students. The institute must maintain separate books of account and a separate statement of donations and research expenditure, have those books audited by a qualified accountant, and furnish the audit report and certified donation statement to the tax authorities by the income-tax return due date; approval may be withdrawn for specified failures or noncompliance.